Application for duty-free import of inherited objects

You can import inherited objects without paying customs duties and other fees if:

• the item/goods have been used and owned by the person who bequeathed the inheritance (the deceased)
• the item/goods have been used for personal purposes by the deceased
• the deceased was residing abroad when he or she died
• you are residing in Norway when you receive the inheritance

For duty-free import of motor vehicles, as a general rule, an additional condition is that the vehicle has been registered in the deceased’s name abroad.

The following goods cannot be imported duty-free as inherited property:

• goods that have been used by the deceased in business activities
• alcoholic beverages, tobacco, and nicotine products

Please note that goods distributed from an estate that has not been divided, or that have been given as an advance on inheritance, are not considered inheritance in this context.

More information about the regulations regarding inherited property can be found here.

We recommend that you submit the application well in advance of the arrival of the inherited property at the border for declaration.

The form is to be used by individuals applying for duty-free import of inherited property to Norway on their own behalf.
Alternatively, the form can be completed and submitted by a freight forwarder or another person representing the individual applying for the duty exemption.
Individuals applying on behalf of others must attach a power of attorney from the person applying for the exemption.
Lawyers do not need to attach a power of attorney but must provide the name of their law firm.

The following documentation must be attached:

• Documentation confirming that you are an heir of the deceased
• Documentation showing that the deceased was residing abroad when he or she died
• A list of the items to be imported as inherited property

Additionally, documentation should be provided to confirm that the items/goods to be imported to Norway belonged to the deceased.

If you are importing a motor vehicle, you must submit a picture of the vehicle’s registration document showing that the vehicle was registered in the name of the deceased.

When you fill out the application form, you will receive further information about what type of documentation must/should be uploaded and attached to the application.

Approved file formats for attachments with the Customs Authority are pdf, docx, txt, jpg, jpeg, and tif

The process for submitting this form consists of three steps:

1. Filling out
2. Signing and submitting
3. Receipt

Filling out

The filling out process is divided into seven parts. It is important that you provide as detailed information as possible when completing the form.

• In Part 1 and 2, you fill in your contact information and details about the applicant.
• In Part 3, you describe the inherited property.
• In Part 4, you provide information about the deceased and the distribution of the inheritance.
• In Part 5, you give information on how the inherited property will be imported.
• In Part 6, you indicate any relevant attachments.
• In Part 7, you get a summary of the application and fill out a declaration.

Signing and submitting

Signing and submitting occur simultaneously when you click the “Sign and submit” button.

Receipt

You will receive a receipt from Altinn with a reference number. You can find the receipt in your Altinn inbox under Archive. You use this reference number if you need to send further information/documentation. To submit new information in your case, use the form Existing case with Norwegian Customs.